Exempts wheelchair accessible vehicles from motor vehicle sales tax and rental tax and fee.

This bill amends Minnesota Statutes to exempt wheelchair accessible vehicles from the motor vehicle sales tax and the rental motor vehicle tax and fee. The exemption applies to sales and purchases made after June 30, 2026. The definition of a wheelchair accessible vehicle is a motor vehicle equipped to allow a person to enter and exit, independently or with assistance, while seated in a wheelchair.

Exempts wheelchair accessible vehicles from motor vehicle sales tax and rental tax and fee.

This bill amends Minnesota Statutes to exempt wheelchair accessible vehicles from the motor vehicle sales tax and the rental motor vehicle tax and fee. The exemption applies to sales and purchases made after June 30, 2026. The definition of a wheelchair accessible vehicle is a motor vehicle equipped to allow a person to enter and exit, independently or with assistance, while seated in a wheelchair.